# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-12. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十二条 (Supplementary Provisions, Article 12)（軽自動車税に関する経過措置） — address `suppl-4241-17/art-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十二条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax caption: machine translation, not official suppl-4241-17/art-12 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12 **第一項** 旧法附則第五十七条第四項に規定する対象区域内用途廃止等自動車に代わるものと市町村長が認める軽自動車に対して課する軽自動車税については、なお従前の例による。 suppl-4241-17/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12/par-1 With regard to the light motor vehicle tax imposed on a light motor vehicle that the mayor of the municipality finds to replace a motor vehicle whose use within the target area has been discontinued, etc. prescribed in Article 57, paragraph (4) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第五十七条第五項に規定する場合における同項に規定する他の軽自動車に対して課する軽自動車税については、なお従前の例による。 suppl-4241-17/art-12/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12/par-2 With regard to the light motor vehicle tax imposed on another light motor vehicle prescribed in Article 57, paragraph (5) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第三項** 旧法附則第五十七条第六項に規定する対象区域内用途廃止等二輪自動車等に代わるものと市町村長が認める二輪自動車等に対して課する軽自動車税については、なお従前の例による。 suppl-4241-17/art-12/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12/par-3 With regard to the light motor vehicle tax imposed on a two-wheeled motor vehicle, etc. that the mayor of the municipality finds to replace a two-wheeled motor vehicle, etc. whose use within the target area has been discontinued, etc. prescribed in Article 57, paragraph (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第四項** 旧法附則第五十七条第七項に規定する場合における同項に規定する他の二輪自動車等に対して課する軽自動車税については、なお従前の例による。 suppl-4241-17/art-12/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12/par-4 With regard to the light motor vehicle tax imposed on another two-wheeled motor vehicle, etc. prescribed in Article 57, paragraph (7) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第五項** 旧法附則第五十七条第八項に規定する対象区域内用途廃止等小型特殊自動車に代わるものと市町村長が認める小型特殊自動車に対して課する軽自動車税については、なお従前の例による。 suppl-4241-17/art-12/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12/par-5 With regard to the light motor vehicle tax imposed on a special small motor vehicle that the mayor of the municipality finds to replace a special small motor vehicle whose use within the target area has been discontinued, etc. prescribed in Article 57, paragraph (8) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第六項** 旧法附則第五十七条第九項に規定する場合における同項に規定する他の小型特殊自動車に対して課する軽自動車税については、なお従前の例による。 suppl-4241-17/art-12/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12/par-6 With regard to the light motor vehicle tax imposed on another special small motor vehicle prescribed in Article 57, paragraph (9) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第七項** 旧法附則第五十七条第十三項に規定する場合における同項に規定する対象区域内軽自動車等に対して課する軽自動車税については、なお従前の例による。 suppl-4241-17/art-12/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12/par-7 With regard to the light motor vehicle tax imposed on the light motor vehicle, etc. within the target area prescribed in Article 57, paragraph (13) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-283, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-284, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27